2025-VIL-141-AAR
  1. Home
  2. 2025-VIL-141-AAR

SGST Advance Ruling Authority

GST – West Bengal AAR – Classification, Hotel accommodation services, Renting of immovable property - Applicant entered into an agreement with the Reserve Bank of India (RBI) to provide accommodation services on a continuous basis for RBI officers and their families - Whether the accommodation services provided by the applicant to RBI having room tariff of less than Rs.7500 per day per unit, as part of the agreement for providing accommodation services to RBI staff, is taxable under GST at the rate of 12% - HELD - The definition of "Hotel Accommodation" as per the GST law includes the supply of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes. Further, the place of supply of such accommodation services is the location where the immovable property is situated, as per the provisions of the IGST Act - The concept of "renting of immovable property" and "hotel accommodation services" is distinguishable under the GST law. For renting of immovable property, the demarcation of the specific portion of the property being let out is crucial, which is not the case in the present agreement. The agreement only states that any of the 45 rooms shall be provided for accommodation purposes, indicating the transient and service-based nature of the arrangement, rather than a traditional lease or tenancy - The accommodation services provided by the applicant to RBI having room tariff of less than Rs.7,500 per day per unit, as part of the agreement for providing accommodation (rooms) services to RBI staff, are taxable under GST at the rate of 12% - Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST2.0 - Expected GST Diwali Bonaza
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?